IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder. View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files. IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent. Enter a term in the Find box. Click the Search button. Showing 2101 - 2125 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202345008 368.00-00 Definitions Relating to Corporate Reorganizations 11/10/2023 202345008 368.04-00 Assets for Control of Transferee (Type "D") 11/10/2023 202345007 1400Z.01-00 Designation of Opportunity Zones 11/10/2023 202345007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 11/10/2023 202345007 9100.00-00 Extension of Time for Making Certain Elections 11/10/2023 202345006 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 11/10/2023 202345006 1361.03-00 Certain Trusts Permitted as Shareholders 11/10/2023 202345006 1361.03-02 Qualified Subchapter S Trusts 11/10/2023 202345006 1362.00-00 Election by Small Business Corporation 11/10/2023 202345006 1362.01-00 Eligible v. Ineligible 11/10/2023 202345006 1362.02-00 Termination of Election 11/10/2023 202345006 1362.02-02 Ceases to be Small Business Corporation 11/10/2023 202345006 1362.04-00 Inadvertent Terminations 11/10/2023 202345005 1368.00-00 Distributions 11/10/2023 202345005 9100.00-00 Extension of Time for Making Certain Elections 11/10/2023 202345004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/10/2023 202345003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/10/2023 202345002 7701.00-00 Definitions 11/10/2023 202345002 9100.00-00 Extension of Time for Making Certain Elections 11/10/2023 202345002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/10/2023 202345001 1361.00-00 Definitions 11/10/2023 202345001 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 11/10/2023 202345001 1361.03-00 Certain Trusts Permitted as Shareholders 11/10/2023 202345001 1361.03-02 Qualified Subchapter S Trusts 11/10/2023 202345001 1362.00-00 Election by Small Business Corporation 11/10/2023 Pagination First page « First Previous page Previous … Page 81 Page 82 Page 83 Page 84 Current page 85 Page 86 Page 87 Page 88 Page 89 … Next page Next Last page Last »
